Permissions: Now the roles can be subsidiary specific.
Subsidiary filters: Accounts, Items, Departments, Locations, etc. can be subsidiary specific.
Employees: Can't be multi-subsidiary. Can't change the employee subsidiary if the user has related transactions.
CSV Imports: If you have some saved csv imports, now subsidiary is a required field for transactions.
Intercompany transactions: You will need a well defined process to deal with eliminations, etc.